Customs Guide For Crew Members

SIN GA P OR E CU STOM S
WELCOME TO
SINGAPORE.
To all crew members arriving in Singapore, we
extend a warm welcome and wish you a pleasant
stay.
GOODS & SERVICES TAX
(GST)
All goods imported into Singapore are subject to Goods
& Services Tax (GST). Such goods include new articles,
souvenirs, gifts and food preparations purchased
overseas.
You are required to pay GST on the imported goods as there

are no personal GST relief for crew members. Crew
members should produce invoices or receipts of their
overseas purchases to facilitate the computation and
verification of the GST payable.
Total Amount of Tax Payable
GST Chargeable Goods (Value of GST Goods in SGD) X 7%
RECEIPT
• If you are a crew member

of the aircraft on which you
are departing out of
Singapore, you are NOT
ENTITLED to claim for GST
refund.
3
CIGARETTES AND
TOBACCO PRODUCTS
Please note that there is no duty-free concession on cigarettes and

tobacco products. If you are bringing in more than 0.4 kilogrammes of
cigarettes or other tobaccoproducts, please present a Customs permit
for clearance.
Tobacco Type Total Amount of Tax Payable

•Cigarettes Duty = Weight in Kilogrammes x $427
•Kretek Cigarettes GST = (Duty + Value) X 7%
•Shag Tobacco Total = Duty + GST
•Cigars
•Ang Hoon Duty = Weight in Kilogrammes x $329
•Beedies GST = (Duty + Value) X 7%
Total = Duty + GST
• With effect from 1 July 2020, all cigarettes and

other tobacco products imported into, sold,
offered for sale or distributed in Singapore must
complywiththenewStandardisedPackaging(SP)
requirements.Travellers havetoensurethattheir
cigarettes and/or tobacco products (including
cigarettes marked with “SDPC” and vertical bar
markings) comply with the SP requirements
before making a declaration and payment.
Importation of cigarettes and/or tobacco
products that do not comply with the SP
requirements is not allowed,and these cigarettes
and/or tobacco products will be disposed of at • If you are unsure whether the
thecheckpoints. cigarettes and tobacco products
• For more information on SP requirements, comply with the SP requirements,
please visit https://www.hsa.gov.sg/tobacco- please DO NOT submit any
regulation/overview declaration and payment using the
• Alternatively, you may contact the Ministry of Customs@SG mobileapp. Please seek
Health (MOH) through email at assistance from the officers at the
moh_info@moh.gov.sg checkpoints.
4
DUTY-FREE LIQUOR
CONCESSION
Crew members are entitled to duty-free concession for
liquors if all the following conditions are met:
a) You have spent 48 hours or more
outside Singapore immediately
before arrival;
b) You are not arriving from Malaysia;
c) The liquor is for your own
consumption; and
d) The liquor is not prohibited from import into
Singapore.
.
Crew members are given duty-free concession for liquors
based on one of the following options:
Option Spirits Wine Beer

A 0.25 Litre 1 Litre -
B 0.25 Litre - 1 Litre
• Beverages with alcoholic

strength by volume
exceeding 0.5%are
dutiable.e.g.Shandy,
bottled alcoholdrinks
• A Customs permit is
required to bring in more
than 10 litresof liquor
products.
5
LIQUOR DUTY &
GST COMPUTATION
Liquor Type Total Amount of Tax Payable

•Wine Liquor Duty = Volume in Litres x $88 x Alcoholic
•Liquor (Whisky, Strength (ALC%)
Brandy, Vodka, Gin) GST = (Duty + Value) X 7%
Total = Duty + GST
•Beer Duty = Volume in Litres x ($60 + $16) x
•Stout ALC%
GST = (Duty + Value) X 7%
Total = Duty + GST
Total Value of Liquor Exceeding Duty-Free Concession

Value = Excess Volume in Litres / Total Volume in Litres X Total
Amount Spent on Liquor
Example:
• Volume of Vodka purchased: 2 Litres (L)
• Purchase amount: SGD $50
2L – 0.25L (crew allowance for spirit) = 1.75L (Excess Litres)
1.75L/2L X $50 = $43.75 (Pro-Rated Value in SGD)
6
PAYMENT OF DUTY/ GST
Duties and G ST can be paid via:
• Customs@SG Mobile App and Web

Application
• Singapore Customs Tax Payment Office
CUSTOMS@SG MOBILE APP

The Customs@SG mobile app allows you to
make an advance declaration and pay the
duty and/or GST before your arrival in
Singapore. Payment can be made via VISA or
MasterCard.
The app will auto-tabulate the GST and

duties payable and generate an e-receipt
that can be stored in your mobile device as
proof of declaration and tax payment.
You can download the free app

at Google Play or App Store via
the QR code:
7
DECLARATION & PAYMENT VIA MOBILE APP
Once payment is successful,

you can proceed to exit the
Changi Airport checkpoint. If you are stopped
Terminal 1
for checks, you can show the e-
receipt on your smartphone as
proof of payment.
This brochure serves as a guide and does not contain a
complete list of customs procedures and requirements.
For more information, please visit our website at
www.customs.gov.sg
Singapore Customs
Call Centre Number: (+65) 6355 2000
Email: customs_feedback@customs.gov.sg
Alternatively, you can access the website

using the QR code below.
Information accurate as of 1 Jul 2020

Customs Guide For Crew Members

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SIN GA P OR E CU STOM S

You are required to pay GST on the imported goods as there

• If you are a crew member

Please note that there is no duty-free concession on cigarettes and

Tobacco Type Total Amount of Tax Payable

• With effect from 1 July 2020, all cigarettes and

Option Spirits Wine Beer

• Beverages with alcoholic

Liquor Type Total Amount of Tax Payable

Total Value of Liquor Exceeding Duty-Free Concession

2L – 0.25L (crew allowance for spirit) = 1.75L (Excess Litres)

1.75L/2L X $50 = $43.75 (Pro-Rated Value in SGD)

Duties and G ST can be paid via:

• Customs@SG Mobile App and Web

CUSTOMS@SG MOBILE APP

The app will auto-tabulate the GST and

You can download the free app

Once payment is successful,

Alternatively, you can access the website

Information accurate as of 1 Jul 2020

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